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Changes from report parliamentary committee draft to plenary report

ECON-PR-774445 → A-9-2023-0320

From
ECON-PR-774445 report parliamentary committee draft of 13 Jun 2025
To
A-9-2023-0320 Plenary report of 31 Oct 2023
Changes
3 changes to the text
Paragraphs
+11 added · −21 removed · 5 changed
More facts (2)
Title (from)
on the draft Council directive amending Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT
Title (to)
on the proposal for a Council directive amending Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT
Cite Link to this page
AI: What changed, in short Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

The new version no longer approves a Council draft but recommends approving the Commission proposal without amendments.13 The explanatory statement now focuses on removing the EUR 150 threshold and extending the IOSS and deemed supplier regime to all distance sales of imported goods.3 The other change is a wording update in the request for re-consultation.2

The notes class 2 changes as substance, 0 as formal, 1 as wording only.

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Every difference

The full paragraph comparison, packaging included; long runs of unchanged paragraphs are folded. One part of the text per page.

Part 1 of 2: DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION

DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION

Changedon the draftproposal for a Council directive amending Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT

Changed(08710/2025(COM(2023)0262 – C100084/2025C90174/2023 – 2023/0158(CNS))

Changed(Special legislative procedure – renewed consultation)

The European Parliament,

Removed– having regard to the Council draft (08710/2025),

– having regard to the Commission proposal to the Council (COM(2023)0262),

Removed– having regard to its position of 22 November 2023,

Added– having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C90174/2023),

Removed– having regard to Article 113 of the Treaty on the Functioning of the European Union , pursuant to which the Council consulted Parliament again (C100084/2025),

Added– having regard to Rule 82 of its Rules of Procedure,

Changed– having regard to Rulethe 84report andof Rulethe 86Committee ofon itsEconomic Rulesand ofMonetary Procedure,Affairs (A9-0320/2023),

Change 1

Removed– having regard to the report of the Committee on Economic and Monetary Affairs (A100000/2025),

Added1. Approves the Commission proposal;

Removed1. Approves the Council draft;

2. Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

Change 2

Changed3. Asks the Council to consult Parliament again if it intends to substantially amend itsthe drafttext substantially;approved by Parliament;

4. Instructs its President to forward its position to the Council, the Commission and the national parliaments.

Sources & citation

Where the facts on this page come from, and how to cite it.

Permalink
https://news.eu-parl.st-solutions.dev/texts/ECON-PR-774445/compare/A-9-2023-0320?all=1
Data source
Licensed CC BY 4.0.
Retrieved
25 September 2026

Cite as

European Parliament (2023). “Changes between ECON-PR-774445 and A-9-2023-0320”. Text, 31 October 2023. from ECON-PR-774445, to A-9-2023-0320. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/ECON-PR-774445/compare/A-9-2023-0320?all=1 (retrieved 25 September 2026). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).
BibTeX 
@misc{epw-text-2023-10-31,
  author = {{European Parliament}},
  title = {{Changes between ECON-PR-774445 and A-9-2023-0320}},
  year = {2023},
  date = {2023-10-31},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/ECON-PR-774445/compare/A-9-2023-0320?all=1}},
  url = {https://news.eu-parl.st-solutions.dev/texts/ECON-PR-774445/compare/A-9-2023-0320?all=1},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Text. from ECON-PR-774445, to A-9-2023-0320. Data: European Parliament Open Data (CC BY 4.0)}
}